The Federal Administration of Public Revenues (AFIP) ordered the elimination of the differential rate of perception in the Income Tax applicable to the aforementioned definitive import destinations for consumption, through the General resolution 4579/2019, published this Tuesday (17.09.2019) in the Official Gazette.
In 2007, through general resolution 2.281, the agency had established a collection system for Income Tax for definitive imports of goods and had established differential collection rates, applicable to those definitive import destinations for consumption whose declared values are below the established import criteria values.
Now with the new measure, the AFIP establishes that Imports are subject, where applicable, to the collection of tax by applying the 6% rate on the normal price defined for the application of import duties, to which will be added all taxes on or in connection with importation, and any applicable rates.
If it is about For the import of goods intended for the importer's personal use or consumption, the rate to be applied will be 11%..
The resolution, signed by the Federal Administrator, Leandro German Cuccioli, will come into force as of October 1 from 2019.
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